# The Value Added Tax (Place of Supply of Goods) Order 2004, Article 14

Extent: E+W+S+N.I.

(1) For the purposes of section 9A of the Act (reverse charge on certain goods supplied by persons outside the United Kingdom) a person is outside the United Kingdom if he has established his business or has a fixed establishment outside the United Kingdom or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides is outside the United Kingdom.
(2) For the purposes of that section a person is in Great Britain if—
(a) the person has established their business or has a fixed establishment in Great Britain, or
(b) in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Great Britain.
(3) For the purposes of that section a person is in Northern Ireland if—
(a) the person has established their business or has a fixed establishment in Northern Ireland, or
(b) in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Northern Ireland.

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Source: https://www.legislation.gov.uk/uksi/2004/3148/article/14 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.